Section 115 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
115. Preparation of assessment list.
(1)When a tax on building or land or both is imposed, the Chief Officer shall cause an assessment list of all buildings land or lands and buildings in the Municipal area to be prepared in [such form as the Chief Officer may with the approval of Standing Committee, determine] [These words were substituted for the words 'the prescribed form' by Maharashtra 10 of 2010, Section 88(1) (w.e.f. 1-6-2010).].(2)For the purpose of preparing such assessment list, the Chief Officer or any person acting under his authority may inspect any building or land in the municipal area and on the requisition of the Chief Officer; the owner or occupier of any such building or land shall, within such reasonable period as shall be specified [including the details in respect of any or all the factors as enumerated in items (i) to (v) of clause (a) of subsection (3) of section 114 in relation to such land or building or of any portion thereof] [These words were inserted by Maharashtra 10 of 2010, Section 88(2)(a), (w.e.f. 1-6-2010).] in the requisition, be bound to furnish a true return to the best of his knowledge or belief and subscribe with his signature the name and place of abode of the owner or occupier or of both and the annual rent, if any, obtained and his estimate of the [rateable value or the capital value, as the case may be] [These words were substituted for the word 'value' by Maharashtra 10 of 2010, Section 88(2)(b), (w.e.f. 1-6-2010).] of such building or land.
